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    <title>rebate on excise duty</title>
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    <description>When the original ARE 1 is lost, exporters may either submit copies of shipping bills or bills of lading, commercial invoice, packing list, excise invoice and the Bank Realisation Certificate in lieu of the ARE 1, or obtain a certified copy of the ARE 1 from the Central Excise Range/Division, secure customs/CHA endorsement on that certified copy, and apply to the Central Excise Department for rebate accompanied by an affidavit stating the ARE 1 is misplaced.</description>
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